189 tal-1994
Statutory Text (2 Articles)
L.N. 189 of 1"'*
VALUE ADI)ED TAX ACf. 199-&
(ACT NO . XII Q)' I~)
V.lw Added Tu: Act (AlMndlMnl of Second Sdledule)(No. 4)
Resul• 1ions ,l994
IN e~crcise of the power1 con ferred by 5«tion 61 of the Val ue
Added Tu Act, 1994, hereinafter referred to as ~t he A CI~, the Minister
ofFinan~ has made the fonowing regu.a lion 5:-
I. (I) TheiIC regulations may be ci led as Ihe Value Added Ta~
.994.
Act (Amendme nl of Second Schedule) (No. 4) Regulations,
which Second Schedule is hereinafter being refe rred 10 in these
regulations as "the Sched ul e".
(2) These regulations shall be deemed 10 have come into
force on lile ISI Seplember. 1994.
Paragr'ph (b) in Part Three of Ihe Schedule shall be amended
!lS follows:-
Ca) immediately after the word "under - " the re shall be
added tile following subparagraph:-
~( i)
Heading 2941 in Chapter 29.~; and
(b) wbparagraphs (i ) to (i~ ) lilerrof shall be. renum bered as
subparagaphs (ii) to (x) respective ly.
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